System kontroli zarządczej w jednostkach sektora finansów publicznych w świetle teorii społecznej M. Foucaulta
Management Control System in Public Finance Sector from the Perspective of Foucault Social Theory

Summary/Abstract: The purpose of this article is to evaluate the usefulness of Foucault theory to study the Polish regulation of a management control of public finance sector. The thesis is that regulatory system management control – from the perspective of Foucault social theory – should be placed between the Panopticon approach to power and the concept of „governmentality” (gouvernementalité). In order to justify formulated thesis the literature study were conducted and critical analysis method was used – based on Foucault’s approach. The article outlines the characteristics of M Foucault’s social theory and analysis of regulations in the field of management control in the public finance sector, utilizing elements of this theory.

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